Revision powers in customs law allow examination of subordinate orders, with notice, hearing, limitation, and appeal safeguards. Power of revision is conferred on the Board in relation to decisions or orders passed by a Collector of Customs, and on the Collector of Customs in relation to decisions or orders passed by an adjudicating authority subordinate to him. The revisional authority may call for and examine the record of the proceeding to satisfy itself as to the correctness, legality or propriety of the decision or order, and may pass such order as it thinks fit. Revisional action is subject to notice, hearing, and a six-month limitation period, and an aggrieved person may appeal against a revisional order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revision powers in customs law allow examination of subordinate orders, with notice, hearing, limitation, and appeal safeguards.
Power of revision is conferred on the Board in relation to decisions or orders passed by a Collector of Customs, and on the Collector of Customs in relation to decisions or orders passed by an adjudicating authority subordinate to him. The revisional authority may call for and examine the record of the proceeding to satisfy itself as to the correctness, legality or propriety of the decision or order, and may pass such order as it thinks fit. Revisional action is subject to notice, hearing, and a six-month limitation period, and an aggrieved person may appeal against a revisional order.
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